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- Faculty Publications (3,711)
Show Results For
-
All HBS Web
(9,142)
- People (24)
- News (1,922)
- Research (5,535)
- Events (56)
- Multimedia (81)
- Faculty Publications (3,711)
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is...
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Keywords:
Accounting;
Fair Values;
Politics;
Standard Setting;
Fair Value Accounting;
Goodwill Accounting;
Government Legislation;
Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- 21 Nov 2023
- Op-Ed
The Beauty Industry: Products for a Healthy Glow or a Compact for Harm?
In my recently published book Deeply Responsible Business, I write about business leaders since the 19th century who have acted responsibly, often by putting the welfare of their communities above the idea of maximizing profits. I make a sharp distinction between...
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- 2017
- Working Paper
Elite Ideas and Incremental Policy Change: The Expansion of Primary Education in India
By: Akshay Mangla
This paper analyzes India’s recent enactment of universal primary education. Given the clientelistic features of Indian democracy, this programmatic policy change presents a puzzle. Drawing on interviews and official documents, I find that committed state elites...
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Keywords:
India;
Political Economy;
Ideas;
Institutional Change;
Education;
Change Management;
India
Mangla, Akshay. "Elite Ideas and Incremental Policy Change: The Expansion of Primary Education in India." Harvard Business School Working Paper, No. 17-077, February 2017.
- 2009
- Case
Blaine Kitchenware, Inc.: Capital Structure: Brief Case No. 4040.
By: Timothy A. Luehrman and Joel L. Heilprin
A diversified mid-sized manufacturer of kitchen tools contemplates a stock repurchase in response to an unsolicited takeover. The company must analyze its debt capacity and optimal capital structure,while considering associated changes in firm value and stock price....
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- 04 May 2011
- News
Pain from increased gas prices is mostly mental
- Article
Can You Cut 'Turn Times' Without Adding Staff?
By: Ethan Bernstein and Ryan W. Buell
The president of RSA Ground, the subsidiary of Rising Sun Airlines responsible for servicing its planes at airports across Japan, goes undercover as a service crew member to discover how and whether his employees can speed up cleaning, checking, restocking, and...
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Keywords:
Employee Empowerment;
Employee Motivation;
Turnaround;
Service Operations;
Employees;
Motivation and Incentives;
Leadership;
Air Transportation Industry;
Japan
Bernstein, Ethan, and Ryan W. Buell. "Can You Cut 'Turn Times' Without Adding Staff?" R1604K. Harvard Business Review 94, no. 4 (April 2016): 113–117.
- September 1993 (Revised January 1997)
- Case
Serengeti Eyewear: Entrepreneurship Within Corning, Inc.
By: David A. Garvin and Jonathan West
An entrepreneurial division within Corning, Serengeti Eyewear, has grown rapidly in its brief 10-year history. Now it must decide whether to launch a new line of sunglasses and take on the industry leader. The company has prospered by developing and cultivating...
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Keywords:
Organizational Design;
Management Style;
Competitive Strategy;
Customer Relationship Management;
Employee Relationship Management;
Business and Stakeholder Relations;
Talent and Talent Management;
Corporate Entrepreneurship;
Manufacturing Industry
Garvin, David A., and Jonathan West. "Serengeti Eyewear: Entrepreneurship Within Corning, Inc." Harvard Business School Case 394-033, September 1993. (Revised January 1997.)
- 01 Jul 2020
- News
Covid-19 Dispatch: Tsedal Neeley
- 2010
- Working Paper
Surviving the Global Financial Crisis: Foreign Direct Investment and Establishment Performance
By: Laura Alfaro and Maggie Chen
We examine in this paper the differential response of establishments to the global financial crisis, with particular emphasis on the role of foreign direct investment (FDI) in determining micro economic performance. Using a new worldwide dataset that reports the...
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Keywords:
Financial Crisis;
International Finance;
Foreign Direct Investment;
Local Range;
Multinational Firms and Management;
Production;
Performance Evaluation;
Networks
Alfaro, Laura, and Maggie Chen. "Surviving the Global Financial Crisis: Foreign Direct Investment and Establishment Performance." Harvard Business School Working Paper, No. 10-110, June 2010.
William J. Poorvu
William Poorvu is the Class of 1961 Adjunct Professor in Entrepreneurship, Emeritus at Harvard Business School. He taught and was responsible for the real estate courses there for 35 years. He was the school's first adjunct professor, its first adjunct professor... View Details
- 20 May 2022
- News
The Great Onshoring: Inside the Transcontinental Chip Race
- December 2010 (Revised November 2014)
- Case
Steven Carpenter at Cake Financial
By: Thomas R. Eisenmann and Alison Berkley Wagonfeld
After investing $9 million of venture capital, Cake Financial had failed to reach critical mass. In early 2010 Cake's assets were sold and the company was dissolved. Founded in 2006, the San Francisco-based Internet company allowed users to monitor their investments...
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Keywords:
Corporate Entrepreneurship;
Business or Company Management;
Business Model;
Growth and Development Strategy;
Business Strategy;
Internet;
Financial Services Industry;
Web Services Industry
Eisenmann, Thomas R., and Alison Berkley Wagonfeld. "Steven Carpenter at Cake Financial." Harvard Business School Case 811-041, December 2010. (Revised November 2014.)
- March 1990
- Supplement
OTISLINE (B)
Provides a brief update about the OTISLINE application and service center concept. Includes discussions of the chairman's perception of the impact of OTISLINE on customer service and the field organization's response to the OTISLINE service. Includes a description of a...
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Balaguer, Nancy S. "OTISLINE (B)." Harvard Business School Supplement 190-149, March 1990.
- 04 Jun 2007
- Research & Ideas
Is Health Care Making You Better—or Dead?
Regina Herzlinger is not afraid to call them as she sees them. And what she sees looking at the American health care industry is a bunch of killers. Not only are hospitals, insurers, employers, Congress, and academics killing health care,...
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- 06 Dec 2021
- News
Truth Be Told
Image by John Ritter In 2018, HBS associate professors Aiyesha Dey and Jonas Heese wrote a case about a whistleblower at a multi-national gambling company who exposed financial misstatements, first to his manager and later to the US Securities and Exchange Commission....
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- Program
Senior Executive Leadership Program—India
leaders, or general managers leading successful, established companies in India and South Asia with 10+ years of experience who want to sharpen their management and leadership skills and are preparing to...
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- June 1994 (Revised October 1999)
- Background Note
Beer Game, The: Board Version
The beer game is an exercise that demonstrates supply channel dynamics. Simulates the flow of material and information in a simplified channel of beer production and distribution, focusing on the linkages among a beer manufacturer, its distributors, a wholesaler, and a...
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Keywords:
Cost Management;
Information;
Distribution Channels;
Production;
Supply Chain Management;
Problems and Challenges
Hammond, Janice H. "Beer Game, The: Board Version." Harvard Business School Background Note 694-104, June 1994. (Revised October 1999.)
- Program
Leading in the Digital Era
leadership responsibilities, including but not limited to division heads, functional heads, or executives with P&L responsibility Executives in medium to large organizations in...
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- 2023
- Working Paper
The Politics of Philanthropy in China
By: Geoffrey Jones and Yuhai Wu
This working paper looks historically at business philanthropy in China. In the West, the literature has distinguished between entrepreneurial and customary philanthropy, while the phenomenon of spiritual philanthropy has been identified in many emerging markets. This...
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Keywords:
China;
Philanthropy;
Ethics;
Philanthropy and Charitable Giving;
Moral Sensibility;
Corporate Social Responsibility and Impact;
Economic Systems;
Economic Sectors;
China
Jones, Geoffrey, and Yuhai Wu. "The Politics of Philanthropy in China." Harvard Business School Working Paper, No. 23-067, May 2023.